Protests 69130-K of Daimaru Co.

U.S. Customs Court

Protests 69130-K of Daimaru Co.

15 Cust. Ct. 286

CourtUnited States Customs Court

DecidedOctober 3, 1945

DocketNo. 50555

StatusPublished

This text of 15 Cust. Ct. 286 (Protests 69130-K of Daimaru Co.) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Protests 69130-K of Daimaru Co., 15 Cust. Ct. 286 (cusc 1945).

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Opinion

Opinion by

Cline, J.

In view of the stipulation and the cited authorities, which records were admitted in evidence herein, the merchandise in question was held dutiable as follows: (1) Certain items similar in all material respects to those the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303), were held entitled to free entry under paragraph 1705 as kelp, and other items were held dutiable at 10 percent under paragraph 1540 as seaweeds, manufactured; and (2) merchandise the same as that the subject of Enbun v. United States (19 C. C. P. A. 79, T. D. 45224) was held dutiable at 1% cents per pound under paragraph 717 (c) as dried fish.

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Opinion by

Cline, J.

In view of the stipulation and the cited authorities, which records were admitted in evidence herein, the merchandise in question was held dutiable as follows: (1) Certain items similar in all material respects to those the subject of United States v. Nippon Co. (32 C. C. P. A. 164, C. A. D. 303), were held entitled to free entry under paragraph 1705 as kelp, and other items were held dutiable at 10 percent under paragraph 1540 as seaweeds, manufactured; and (2) merchandise the same as that the subject of Enbun v. United States (19 C. C. P. A. 79, T. D. 45224) was held dutiable at 1% cents per pound under paragraph 717 (c) as dried fish.

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15 Cust. Ct. 286, Counsel Stack Legal Research, https://law.counselstack.com/opinion/protests-69130-k-of-daimaru-co-cusc-1945.